Skip to Main Content

Composite Benefit Rate Assessment

Composite Benefit Rates (CBR) at UCLA

In compliance with Federal Uniform Guidance, UCLA utilizes the CBR assessment methodology for charging fringe benefits to payroll funding sources.  Based on employee groupings, employer paid benefits are pooled and charged at a rate rather than multiple benefit charges. CBRs are designed to be charged in a consistent method as a percentage (%) to all components of pay except for certain bonuses, incentives, and Z payments.

What is included in CBR?

The following fringe benefits are included in the CBR: Retirement: Matching Retirement Contribution, UCRP Supplemental Assessment, and Faculty Summer Retirement. Taxes: OASDI, Medicare, Workers Compensation, Unemployment Insurance, UCDI Insurance, PSBP Disability, and PSBP Workers Compensation. Health & Welfare: Health Insurance Contribution, OPEB Health, Dental Insurance, Vision Insurance, Benefits Administration, Employee Support Program, Core Medical Insurance, Life Insurance, Senior Management Supplement, PSBP Broker Fee, PSBP Life Insurance, Core Life Insurance, Pay for Family Care and Bonding (PFCB), and Postdoctoral Scholars Childcare. Other benefits not mentioned above are not a part of CBR.

What are the CBR Employee Groups and Rates?

Below are the 8 UCLA campus Employee Groups with approved CBRs for FY23-24 and proposed CBRs for FY24-25.  Please note these are not UCLA Medical Center CBRs.

Group #

Employee Group

Approved FY23-24 CBR Proposed FY24-25 CBR


Faculty Summer

3.7% 3.8%


Non-HCOMP Faculty

31.6% 33.1%


HCOMP Faculty

32.9% 32.4%


Other Academics

44.1% 45.6%


Post Docs

18.4% 22.3%


Staff Exempt

44.1% 45.6%


Staff Non-Exempt + Food-Custodian-Grounds

49.1% 50.3%


Employees & Students with Limited Benefits

3.7% 3.8%


Vacation Accrual

Vacation Leave Rate Group FY23-24 Leave Rate

Fiscal Year Faculty


Accruing Staff & Non-Faculty Academics


Non-Accruing Staff & Academic Year Faculty


Vacation Leave Rates should not be added to CBRs for contract and grant budgeting purposes.

Additional Payroll Assessment Links

General and Employment Liability (GAEL)
UCRP Supplemental Assessment Interest (RPNI)

Postdoctoral Unallowable Benefits on NRSA Grants